In October 2007 Penniket used wage records from his mother's former company to register 14 former employees for GST.

During the online registration he changed their postal details to his own PO Box and requested that any refunds be credited to bank accounts which he had access to.

He submitted 32 GST returns and the money was paid into the accounts he named.

Within two months the Inland Revenue had begun checking the validity of his claims and the investigation was expanded in February 2008 when Penniket made additional refund applications.

The IRD recovered $16,127 from bank accounts and reparation of $6501 was ordered from an associate who was sentenced earlier.

Penniket was today ordered to pay back a further $16,387 to cover the outstanding amount.

IRD spokesman Richard Philp said the sentence "sends a strong message that tax cheats will be caught and face serious consequences".

"People trying to rip off the system like this for their own personal gain are essentially stealing from the community.

"They're taking money that should be going to hospitals, schools and other public services."